| Summary: | 碩士 === 長庚大學 === 醫務管理學系 === 98 === The services of non-profit hospital bear the function of assisting government's public expenditure. The Department of Health announced Regulation on Medical Care Corporate Accounting Handling in 2006, in order to enforce public disclosure of financial status and social contributions to the community.
This study analyzes accountant-certified financial reports of 44 non-profit medical care corporate of 2008, disclosed by the Department of Health hospitals, by describing statistics to explore the forms and contents of their social contributions.
The results indicate that the relationship between cost, allotment, and disbursement of social contributions could be classified into nine types, with 86% of them follow regular practice. Forty percent of the examined corporate followed classification of social contribution under the medical care law, while the rest employed the nature or function of expenses for classification. In terms of disclosure transparency, approximately 60% of the corporate in their research and development, professional training, and health education expenses, and approximately 40% of the corporate in their medical relief, community medical care services, and other community services expenses are not satisfactory. Some of the expenses do not bear obvious relationship with public benefits.
It is suggested that the health authority clearly define the relationship among cost, allotment and disbursement, as well as forms and practices in presenting social contributions expenses. Tiers or matrix may be helpful in presenting both natures and functions of social contributions.
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